{
  "url": "https://openlegislation.uk/regulation-of-care-scotland-act-2001/schedule-3/paragraph-14",
  "json_url": "https://openlegislation.uk/regulation-of-care-scotland-act-2001/schedule-3/paragraph-14.json",
  "legislation": "asp/2001/8",
  "legislation_title": "Regulation of Care (Scotland) Act 2001",
  "legislation_url": "https://openlegislation.uk/regulation-of-care-scotland-act-2001",
  "path": "schedule/3/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Income and Corporation Taxes Act 1988 (c.1)",
  "text": "In section 155A(6) of the Income and Corporation Taxes Act 1988 (care for children)—\n(a) in paragraph (a), the words “section 1 of the Nurseries and Child-Minders Regulation Act 1948 or\" are repealed;\n(b) the word “or\" immediately following that paragraph is repealed;\n(c) in paragraph (b), the words “section 71 or\" are repealed;\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 14(d)(e) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 14 wholly in force at 1.4.2002, see s. 81(2)-(4) and S.S.I. 2002/162, art. 2(h) (subject to arts. 3-13)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2001/8/schedule/3/paragraph/14",
    "retrieved_at": "2026-10-29T20:17:15.795839+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}